Ch. Venkata Ramanuja, Rajam V. THE ITO, Srikakulam

ITA 345/VIZ/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6396 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 27-08-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R GOVINDARAJAN
• Assessee Lawyers: N O N E

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM . , . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER . / I . T .A.NO S . 343 & 345 /V IZ / 2015 ( / ASSESSMENT YEAR : 2011 - 12 ) 1) CHELIKANI VENKATA SATYANARAYANA, PROP . : SHILPI WINES, S/O VENKATA RAO, SEETHARAMA COLONY, RAJAM, SRIKAKULAM DIST. [PAN NO. ADJPC 0481 D] VS. ITO, WARD - 1, SRIKAKULAM . 2) CH. VENKATA RAMANUJA , PROP. : GAYATRI WINES, 1 - 15, SARADHI ROAD, RAJAM, SRIKAKULAM DIST. [ PAN NO. AFTPC 3889 B ] ( / APPELLANT S ) ( / RESPONDENT ) / APP ELLANT BY : NO NE / RESPONDENT BY : R. GOVINDA RAJAN CIT DR / DATE OF HEARING : 27/03/2017 / DATE OF P RONOUNCEMENT : 27/03/2017 / O R D E R TH E S E APPEAL S BY THE DIFFERENT ASSESSEE S ARE DIRECT ED AGAINST SEPARATE ORDER S OF THE CIT (A) - 2 , VISAKHAPATNAM , EACH DATED 1 7 .6.201 5 FOR THE A.Y. 20 11 - 12 . ITA NO. 343 & 345/VIZ/2015 2 2. T H E S E CASE S ARE POSTED FOR HEARING ON VARIOUS DATES AT THE REQUEST OF LD. AUTHORIZED REPRESENTATIVE OF THE ASSESSEE . FINALLY , IT IS POSTED TO 13 /0 2 /2 017. ON 13/02/2017 AGAIN LD.AUTHORIZED REPRESENTATIVE OF THE ASSESSEE SOUGHT ADJOURNMENT, WHICH WAS GRANTED AND POSTED FOR HEARING TODAY. TODAY I.E. 27/03/2017 NEITHER APPEARED NOR FILED ANY ADJOURNMENT APPLICATION ON BEHALF OF THE ASSESSEE . IN THESE CIR CUMSTANCES, I AM OF THE VIEW THAT THE ASSESSEE S ARE NOT INTERESTED IN PROSECUTING THEIR APPEAL S . IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASE WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON - PROSECUTION, AS HELD BY HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S . CHEMIPOL VS. UNION OF IN DIA IN EXCISE APPEAL NO. 62 OF 2009. IN VIEW OF THE RATIO LAID DOWN BY THE HONBLE COURTS AND ALSO FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., 38 ITD 320 AND MADHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR 223 ITR 480 ( MP), WE DISMISS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. ITA NO. 343 & 345/VIZ/2015 3 3. IN THE RESULT, APPEAL S OF THE ASSESSEE S ARE DISMISSED. O RDER PRONOUNCED IN OPEN COURT ON 27 TH MARCH, 2017 . S D/ - ( . ) ( V. DURGA RAO ) / JUDICIAL MEMBER /VISAKHAPATNAM: / DATED : 27 /0 3 /2017 VR /SPS / COPY OF THE ORDER FORWARDED TO : - 1. / THE APPELLANT A) CHELIKANI VENKATA SATYANARAYANA, PROP. : SHILPI WINES, S/O VENKATA RAO, SEETHARAMA COLONY, RAJAM, SRIKAKULAM DIST. B) CH. VENKATA RAMANUJA, PROP. : GAYATRI WINES, 1 - 1 5, SARADHI ROAD, RAJAM, SRIKAKULAM DIST. 2. / THE RESPONDENT ITO, WARD - 1, SRIKAKULAM. 3. / THE CIT - 2 , VISAKHAPATNAM . 4 . ( ) / THE CIT(A) - 2, VISAKHAPATNAM. 4 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, VISAKHAPATNAM